BIOCLIMAS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BIOCLIMAS
Largest movements
- Receivables within one year -€270,433
down €270,433 (-88.7%), from €304,857 to €34,424
of which Trade receivables: -€264,053
- Stocks and contracts +€193,025
up €193,025 (+63.1%), from €305,821 to €498,846
- Deferred charges and accrued income +€116,587
up €116,587 (+804.9%), from €14,484 to €131,071
- Cash +€88,536
up €88,536 (+381.9%), from €23,186 to €111,722
mainly Receivables within one year (+€270,433) and Current portion of long-term debt (+€94,287)
- Tangible fixed assets -€20,844
down €20,844 (-3.6%), from €587,116 to €566,272
of which Land and buildings: -€43,118
- Current portion of long-term debt +€94,287
up €94,287 (+59.2%), from €159,377 to €253,664
- Debts after one year -€55,370
down €55,370 (-14.8%), from €374,919 to €319,549
- Reserves +€49,750
up €49,750 (+9.3%), from €533,000 to €582,750
of which Distributable reserves: +€49,750
- Trade debts +€20,243
up €20,243 (+96.1%), from €21,064 to €41,307
- Tax, wage and social debts -€15,344
down €15,344 (-40.8%), from €37,605 to €22,261
of which Taxes: -€16,302
- Gross operating margin -€28,135
down €28,135 (-8.4%), from €335,305 to €307,170
- Taxes -€10,324
down €10,324 (-30.7%), from €33,672 to €23,348
- Financial charges -€9,909
down €9,909 (-28.8%), from €34,365 to €24,456
- Staff costs +€4,493
up €4,493 (+2.9%), from €154,832 to €159,325
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,242,545 | €1,348,840 | +€106,295 | +8.6% |
| Fixed assets | 21/28 | €594,197 | €572,777 | -€21,420 | -3.6% |
| Intangible fixed assets | 21 | €2,058 | €1,482 | -€576 | -28.0% |
| Tangible fixed assets | 22/27 | €587,116 | €566,272 | -€20,844 | -3.6% |
| Land and buildings | 22 | €582,618 | €539,500 | -€43,118 | -7.4% |
| Plant, machinery and equipment | 23 | €3,351 | €2,219 | -€1,132 | -33.8% |
| Furniture and vehicles | 24 | €1,147 | €24,553 | +€23,406 | +2040.6% |
| Financial fixed assets | 28 | €5,023 | €5,023 | = | 0.0% |
| Current assets | 29/58 | €648,348 | €776,063 | +€127,715 | +19.7% |
| Stocks and contracts in progress | 3 | €305,821 | €498,846 | +€193,025 | +63.1% |
| Stocks | 30/36 | €305,821 | €498,846 | +€193,025 | +63.1% |
| Amounts receivable within one year | 40/41 | €304,857 | €34,424 | -€270,433 | -88.7% |
| Trade receivables | 40 | €295,510 | €31,457 | -€264,053 | -89.4% |
| Other amounts receivable | 41 | €9,347 | €2,967 | -€6,380 | -68.3% |
| Cash at bank and in hand | 54/58 | €23,186 | €111,722 | +€88,536 | +381.9% |
| Deferred charges and accrued income | 490/1 | €14,484 | €131,071 | +€116,587 | +804.9% |
| Total equity and liabilities | 10/49 | €1,242,545 | €1,348,840 | +€106,295 | +8.6% |
| Equity | 10/15 | €633,803 | €680,708 | +€46,905 | +7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €533,000 | €582,750 | +€49,750 | +9.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €531,000 | €580,750 | +€49,750 | +9.4% |
| Profit (loss) carried forward | 14 | €38,803 | €38,958 | +€155 | +0.4% |
| Investment grants | 15 | €42,000 | €39,000 | -€3,000 | -7.1% |
| Amounts payable | 17/49 | €608,742 | €668,132 | +€59,390 | +9.8% |
| Amounts payable after more than one year | 17 | €374,919 | €319,549 | -€55,370 | -14.8% |
| Financial debts | 170/4 | €374,919 | €319,549 | -€55,370 | -14.8% |
| Amounts payable within one year | 42/48 | €233,823 | €334,939 | +€101,116 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €159,377 | €253,664 | +€94,287 | +59.2% |
| Trade debts | 44 | €21,064 | €41,307 | +€20,243 | +96.1% |
| Suppliers | 440/4 | €21,064 | €41,307 | +€20,243 | +96.1% |
| Taxes, remuneration and social security | 45 | €37,605 | €22,261 | -€15,344 | -40.8% |
| Taxes | 450/3 | €22,119 | €5,817 | -€16,302 | -73.7% |
| Remuneration and social security | 454/9 | €15,486 | €16,444 | +€958 | +6.2% |
| Other amounts payable | 47/48 | €15,777 | €17,707 | +€1,930 | +12.2% |
| Accrued charges and deferred income | 492/3 | - | €13,644 | +€13,644 | |
| Non-recurring operating income | 76A | €11,765 | €11,157 | -€608 | -5.2% |
| Remuneration, social security and pensions | 62 | €154,832 | €159,325 | +€4,493 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,974 | €46,586 | +€612 | +1.3% |
| Other operating charges | 640/8 | €6,320 | €6,696 | +€376 | +5.9% |
| Gross operating margin | 9900 | €335,305 | €307,170 | -€28,135 | -8.4% |
| Operating profit (loss) | 9901 | €128,179 | €94,563 | -€33,616 | -26.2% |
| Financial income | 75/76B | €3,061 | €3,146 | +€85 | +2.8% |
| Recurring financial income | 75 | €3,061 | €3,146 | +€85 | +2.8% |
| Financial charges | 65/66B | €34,365 | €24,456 | -€9,909 | -28.8% |
| Recurring financial charges | 65 | €34,365 | €24,456 | -€9,909 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €96,875 | €73,253 | -€23,622 | -24.4% |
| Income taxes | 67/77 | €33,672 | €23,348 | -€10,324 | -30.7% |
| Profit (loss) for the period | 9904 | €63,203 | €49,905 | -€13,298 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,203 | €49,905 | -€13,298 | -21.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.